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Soziale Differenzierung nach Bourdieu und ökologische Werthaltungen am Beispiel des CO₂-Fußabdrucks = Social differentiation according to Bourdieu and ecological values using the example of the carbon footprint
No full textSOZIALE DIFFERENZIERUNG NACH BOURDIEU UND ÖKOLOGISCHE WERTHALTUNGEN AM BEISPIEL DES CO₂-FUSSABDRUCKS = SOCIAL DIFFERENTIATION ACCORDING TO BOURDIEU AND ECOLOGICAL VALUES USING THE EXAMPLE OF THE CARBON FOOTPRINT
Soziale Differenzierung nach Bourdieu und ökologische Werthaltungen am Beispiel des CO₂-Fußabdrucks = Social differentiation according to Bourdieu and ecological values using the example of the carbon footprint (1)
Kurzfassung (3)
Abstract (4)
Abbildungsverzeichnis (5)
Tabellenverzeichnis (5)
Inhaltsverzeichnis (6)
1 Einleitung (8)
1.1 Problemstellung (8)
1.2 Zielsetzung und Relevanz (8)
1.3 Vorgehensweise (9)
1.4 Aufbau der Arbeit (9)
2 Theoretischer Rahmen (9)
2.1 Bourdieus Theorie der sozialen Differenzierung (10)
2.1.1 Soziale Raum (11)
2.1.2 Kapitalformen (13)
2.1.3 Habitus (18)
2.2 Umweltbewusstsein und Umweltverhalten (19)
2.2.1 Umweltbewusstsein (20)
2.2.2 CO2-Fußabdruck (24)
2.3 Bourdieu und der CO2-Fußabdruck (27)
2.3.1 CO2-Fußabdruck im sozialen Raum (27)
2.3.2 Kapitalformen und Umweltverhalten (27)
2.3.3 Habitus und Umweltverhalten (29)
2.3.4 Konzept des ökologischen Kapitals (30)
3 Der Untersuchungsgegenstand (31)
4 Methodik (32)
4.1 Forschungsdesign (32)
4.2 Hypothesenbildung (32)
4.3 Aufbau des Fragebogens (33)
4.4 Datenerhebung (35)
4.5 Datenanalyse (36)
5 Ergebnisse (36)
5.1 Deskriptive Analyse (36)
5.1.1 Soziodemografie (36)
5.1.2 Auswertung Fragen (38)
5.1.3 Auswertung der Scores (43)
5.2 Bivariate Analyse (44)
5.2.1 Hypothese 1 (45)
5.2.2 Hypothese 2 (46)
5.2.3 Hypothese 3 (47)
5.2.4 Hypothese 4 (48)
6 Diskussion (49)
6.1 Interpretation der Ergebnisse (49)
6.2 Praktische Implikationen (52)
6.3 Limitationen (53)
6.4 Weiterer Forschungsbedarf (54)
7 Conclusio (55)
8 Literaturverzeichnis (56)
9 Hilfsmittelverzeichnis (61)
Anhang A: Fragebogen mit Antwortmöglichkeiten (62)
Anhang B: Item Scoring Regeln für Kapitalbestimmung (65)
Anhang C: Zusätzliche Tests für Hypothese 2 (66
Rebalancing behavior and performance outcomes in target date funds
No full textREBALANCING BEHAVIOR AND PERFORMANCE OUTCOMES IN TARGET DATE FUNDS
Rebalancing behavior and performance outcomes in target date funds (1)
List of Tables (iv)
List of Figures (v)
Introduction (1)
Literature Review (5)
The Target Date Fund Market (5)
Glide Path (8)
Glide Path Mechanism (8)
Effectiveness of Glide Paths: Evidence and Alternative Proposals (10)
Glide Path Deviations and Rebalancing in Target Date Funds (13)
Data (17)
Sample Construction (17)
Classifying Holdings into Asset Classes (20)
Challenges in Classifying Securities into Four Asset Classes (20)
Holding Classification Methodology (23)
Characteristics of Target Date Funds (26)
Target Date Fund Market Snapshot (26)
Profile of Target Date Funds (28)
Target Date Fund Performance (30)
Target Date Fund Holdings (30)
Intended and Realized Allocations in Asset Classes (40)
Rebalancing Practices and Performance Implications in Target Date Funds (43)
Notation (43)
Assumptions (44)
Desired Rebalancing Trade (45)
Rebalancing Trades and Flows (48)
Total Trade (49)
Flow-Driven Trade (50)
Rebalancing Trade (51)
Rebalancing Deviation Index (51)
Regression Framework (53)
Findings (57)
Robustness (67)
Conclusion (71)
References (72
Winning personalities
No full textWINNING PERSONALITIES
Winning personalities (1)
Acknowledgments (4)
List of Abbreviations (5)
List of Tables (6)
List of Figures (7)
Abstract and Keywords (8)
1. Introduction (9)
1.1 Background and Motivation (9)
1.2 Problem Statement and Relevance (11)
1.3 Research Objectives and Questions (12)
1.4 Thesis Structure (13)
2. Literature Review and Hypotheses Development (13)
2.1 Foundations of Crowdfunding (14)
2.2 Systematic Literature Review on Personality and Crowdfunding (15)
2.2.1 Literature Review Methodology (16)
2.2.2 Search and Screening (16)
2.2.3 Data Synthesis and Thematic Insights (18)
2.2.4 Changing Research Trends in Recent Literature (21)
2.2.5 Limitations in Recent Literature and Future Research Directions (25)
2.3 Theoretical Lenses (27)
2.3.1 HEXACO Personality Traits (27)
2.3.2 Hofstede’s Dimensions (29)
2.4 Notable Work on Cross-Cultural Influences in Crowdfunding (32)
2.5 Hypothesis Development (34)
3. Approach and Methodology (38)
3.1 Research Philosophy and Design (38)
3.2 Platform Selection (39)
3.3 Data Collection and Processing (39)
3.3.1 Web Scraping and Data Extraction (39)
3.3.2 Creation of Transcripts and Manual Coding (42)
3.3.3 Estimating Personality Traits via LLM-Based Rating (42)
3.4 Variables (44)
3.4.1 Variable Definitions for This Dataset (44)
3.4.2 Dependent Variable (46)
3.4.3 Independent Variables (46)
3.4.4 Control Variables (46)
3.5 Regression Models (48)
3.6 Robustness Checks (50)
4. Results and Findings (51)
4.1 Descriptive Statistics (51)
4.2 Results of the Regression Models on the Effects of Personality Traits (58)
4.3 Cross–Cultural Interaction Model Results (63)
4.4 Interaction Effects of the Additional Psychological Traits (65)
5. Discussion of Results (66)
5.1 Interpretation of Key Findings (66)
5.1.1 Baseline Model on Personality Traits Without Cultural Interaction (67)
5.1.2 Interaction Model on Cultural Effects (69)
5.2 Theoretical Implications (71)
5.3 Practical Implications (72)
6. Conclusion (73)
6.1 Summary of Key Findings (73)
6.2 Limitations (73)
6.3 Directions for Future Research (74)
7. References (76)
8. Appendix (82)
8.1 Appendix: Figures (82)
8.2 Appendix: Tables (84
The role of earnings surprises from US primary dealers
No full textTHE ROLE OF EARNINGS SURPRISES FROM US PRIMARY DEALERS
The role of earnings surprises from US primary dealers (1)
1. Introduction (6)
2. Definitions (7)
2.1 Primary Dealers (7)
2.2 Earnings Surprises (8)
3. Literature Review (9)
3.1 Intermediary Asset Pricing (9)
3.2 Role of Primary Dealers in the Stock Market (11)
3.3 Role of Earnings Surprises in the Stock Market (13)
3.3 Impact of Financial Crises (16)
3.4 Impact of Different Macroeconomic Conditions (19)
4. Data (20)
4.1 Sample Selection (20)
4.2. Hypotheses (22)
5. Methodology (23)
5.1 Statistical Models (23)
5.2 Testing Hypotheses (25)
5.3 Robustness Checks (27)
6. Findings (28)
6.1 Analysis of Hypothesis 1 (28)
6.2 Analysis of Hypothesis 2 (33)
6.3 Analysis of Hypothesis 3 (37)
6.4 Robustness Checks (49)
6.5 Limitations (50)
7. Conclusion (51)
List of References (52
Bias in business taxation
No full textBIAS IN BUSINESS TAXATION
Bias in business taxation (1)
1. Introduction (9)
1.1. Background and Aim (9)
1.2. Research question (9)
2. Overview and definitions (10)
2.1. Introduction (10)
2.2. General overview of Austrian income tax law (10)
2.2.1. Principles of Austrian income taxation (10)
2.2.2. Taxation systems for different legal forms (11)
2.3. Definition of Immovable Property in Austrian law (13)
2.3.1. Civil law definition of immovable property (13)
2.3.2. Tax law definition of immovable property (15)
2.3.3. Definition of immovable property for accounting purposes (18)
2.4. Interim Conclusion (18)
3. Taxation of immovable property in business income (19)
3.1. Introduction (19)
3.2. General principles of business income taxation (19)
3.2.1. Legal definitions of business activity (19)
3.2.2. Qualification of business income (21)
3.2.3. Methods of profit determination (22)
3.3. Taxation of business assets (26)
3.3.1. Definition of business assets (26)
3.3.2. Mixed use of assets (28)
3.3.3. Tax Base (30)
3.3.4. Deductions (33)
3.3.4.1. Depreciation of immovable properties (33)
3.3.4.2. Amortization (34)
3.3.4.3. Costs for maintenance (35)
3.3.4.4. Financing costs (36)
3.3.4.5. Carry-over of hidden reserves (36)
3.4. Taxation of letting and lease of immovable property (37)
3.4.1. Introduction (37)
3.4.2. Shared differences for rental income from residential buildings (37)
3.4.3. Direct use in business activity (38)
3.4.3.1. Individuals (38)
3.4.3.2. Partnerships (39)
3.4.3.3. Corporations (42)
3.4.4. Ancillary use in business activity (42)
3.4.4.1. Individuals (42)
3.4.4.2. Partnerships (44)
3.4.4.3. Corporations (45)
3.4.5. Interim Conclusion (45)
3.5. Taxation of the sale of immovable property (Asset Deal) (47)
3.5.1. The system of the real estate income tax (47)
3.5.2. Distinction between “old” and “new” immovable property (47)
3.5.3. Tax regime for individuals (48)
3.5.3.1. Taxation of the sale of “old” immovable property (48)
3.5.3.2. Taxation of the sale of “new” immovable property (49)
3.5.3.3. Other transactions leading to taxation (50)
3.5.3.4. Possibilities of loss offset (50)
3.5.3.5. Option of standard tax treatment and its consequences (51)
3.5.3.6. Exceptions to the flat tax rate (52)
3.5.4. Tax regime for partnerships (53)
3.5.5. Tax regime for corporations (54)
3.5.5.1. Introduction (54)
3.5.5.2. Corporations pursuant to section 7 paragraph 3 CITA (55)
3.5.5.3. Tax regime for private foundations (56)
3.6. Interim Conclusion (59)
4. Taxation of immovable property in income from agriculture and forestry (60)
4.1. Introduction (60)
4.2. Definition of agricultural activities and its income (60)
4.3. Tax regimes for agricultural income (62)
4.3.1. Methods of profit determination (62)
4.3.2. Rental income (64)
4.3.3. Income from the sale of agricultural property (64)
4.4. Transgenerational transfer of immovable property (66)
4.5. Interim Conclusion (67)
5. Immovable property in corporate restructuring (69)
5.1. Introduction (69)
5.2. Necessity of restructuring (69)
5.3. The principles of the Reorganization Tax Act (70)
5.4. Treatment of immovable property in the Reorganization Tax Act (72)
5.4.1. Contributions to corporations (72)
5.4.2. Demergers of corporations (76)
5.4.3. The requirement of business income in the Reorganization Tax Act (77)
5.5. Interim Conclusion (78)
6. Taxation of real estate investment funds (80)
6.1. Introduction (80)
6.2. Legal framework for real estate investment funds (80)
6.3. Taxation on level of the investment fund (82)
6.3.1. Principles of taxation (82)
6.3.2. Profit determination (83)
6.4. Taxation on level of investors (85)
6.4.1. Individuals (85)
6.4.2. Corporations (87)
6.5. Cross-border investments (88)
6.5.1. Domestic REIFs with cross-border links (88)
6.5.2. Domestic investors holding foreign REIFs (90)
6.5.3. Foreign investors holding domestic REIF (91)
6.5.4. Interim Conclusion (92)
7. Attribution of income (92)
7.1. Introduction (92)
7.2. General principles (93)
7.3. Case Study (95)
7.4. Taxation of the sale of shares (Share Deal) (98)
7.4.1. Introduction (98)
7.4.2. Selling of shares in a corporation (99)
7.4.2.1. Perspective of Seller (99)
7.4.2.2. Perspective of Buyer (101)
7.4.3. Selling of shares in a partnership (103)
7.4.3.1. Perspective of Seller (103)
7.4.3.2. Perspective of Buyer (106)
7.4.4. Interim Conclusion (109)
8. Conclusion (111)
8.1. Summary of findings (111)
8.2. Recommendations on taxation of immovable property (115)
9. Bibliography (117)
10. Legislation and Materials (124)
11. Case Law (126
Designing a retail distribution network
No full textDESIGNING A RETAIL DISTRIBUTION NETWORK
Designing a retail distribution network (-
The impact of the Russia - Ukraine war on the financial market
No full textTHE IMPACT OF THE RUSSIA - UKRAINE WAR ON THE FINANCIAL MARKET
The impact of the Russia - Ukraine war on the financial market (1
Final losses for PEs and subsidiaries in the jurisprudence of the CJEU
No full textFINAL LOSSES FOR PES AND SUBSIDIARIES IN THE JURISPRUDENCE OF THE CJEU
Final losses for PEs and subsidiaries in the jurisprudence of the CJEU (1